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Warprofits and excessprofits tax for 1921
8 other sections not shown
50 cents 50 per centum accrued amended amount of tax apply approval assessed basis bonds calendar capital cents centum in addition cigars claim collected collector computed court dealer decedent December 31 deductions allowed deficiency dends determined distraint distribution district District of Columbia dividends earnings entitled estate or trust excess-profits taxes executor exempt fair market fair market value fiduciary filed fiscal foreign corporation gain gift gross estate gross income imposed by section income exceeds incomes in excess interest Internal Revenue internal-revenue leaf tobacco lected levied Liberty Bond lieu loss manner ment nonresident alien individual notice and demand paragraph partnership payment penalty period person profits provided in section provided in subdivision purpose quired respect Revenue Act sale or lease Secretary section 230 sold special tax stamp tax imposed taxable taxpayer term thereof tion trade or business United vided war-profits